What should be the contents of Valuation Report as per International Valuation Standards (IVS)?
CS Professional · Valuations & Business Modelling · PYQS · June 2019
What should be the contents of Valuation Report as per International Valuation Standards (IVS)?
Answer & Explanation:
As per International Valuation Standards (IVS) 103, where the report is the result of an assignment involving the valuation of an asset or assets, the report must convey the following, at a minimum: the scope of the work performed, including the elements mentioned in the para Scope of Work, to the extent that each is applicable to the assignment, the approach or approaches adopted, the method or methods applied, the key inputs used, the assumptions made, the conclusion(s) of value and principal reasons for any conclusions reached, and the date of the report (which may differ from the valuation date).
Topics: Valuation Standards
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